SAM TRANSPORT: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
SAM TRANSPORT
Largest movements
- Tangible fixed assets +€70,076
up €70,076 (+43.8%), from €160,138 to €230,214
of which Leasing and similar rights: +€92,209
- Cash +€25,234
up €25,234 (+15.1%), from €166,911 to €192,144
mainly Other debts (+€207,394) and Depreciation (+€99,401)
- Receivables within one year +€9,522
up €9,522 (+5.8%), from €165,313 to €174,835
- Profit (loss) carried forward -€235,283
down €235,283 (-98.1%), from €239,920 to €4,637
- Other debts +€207,394
up €207,394 (+438%), from €47,325 to €254,719
- Debts after one year +€58,655
up €58,655 (+69.7%), from €84,200 to €142,854
- Tax, wage and social debts +€37,191
up €37,191 (+45.5%), from €81,776 to €118,967
of which Taxes: +€38,976
- Current portion of long-term debt +€27,325
up €27,325 (+84.1%), from €32,492 to €59,818
- Depreciation +€51,635
up €51,635 (+108%), from €47,766 to €99,401
- Taxes -€11,568
down €11,568 (-39.4%), from €29,369 to €17,801
- Staff costs -€7,031
down €7,031 (-2.2%), from €316,043 to €309,012
- Financial charges +€6,673
up €6,673 (+442%), from €1,510 to €8,183
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €528,023 | €632,989 | +€104,966 | +19.9% |
| Fixed assets | 21/28 | €195,800 | €266,011 | +€70,211 | +35.9% |
| Tangible fixed assets | 22/27 | €160,138 | €230,214 | +€70,076 | +43.8% |
| Furniture and vehicles | 24 | €26,360 | €4,227 | -€22,133 | -84.0% |
| Leasing and similar rights | 25 | €133,778 | €225,987 | +€92,209 | +68.9% |
| Financial fixed assets | 28 | €35,661 | €35,796 | +€135 | +0.4% |
| Current assets | 29/58 | €332,223 | €366,979 | +€34,755 | +10.5% |
| Amounts receivable within one year | 40/41 | €165,313 | €174,835 | +€9,522 | +5.8% |
| Trade receivables | 40 | €165,313 | €174,835 | +€9,522 | +5.8% |
| Cash at bank and in hand | 54/58 | €166,911 | €192,144 | +€25,234 | +15.1% |
| Total equity and liabilities | 10/49 | €528,023 | €632,989 | +€104,966 | +19.9% |
| Equity | 10/15 | €260,380 | €25,097 | -€235,283 | -90.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €239,920 | €4,637 | -€235,283 | -98.1% |
| Amounts payable | 17/49 | €267,643 | €607,893 | +€340,250 | +127% |
| Amounts payable after more than one year | 17 | €84,200 | €142,854 | +€58,655 | +69.7% |
| Financial debts | 170/4 | €84,200 | €142,854 | +€58,655 | +69.7% |
| Amounts payable within one year | 42/48 | €183,444 | €465,038 | +€281,595 | +154% |
| Current portion of amounts payable after more than one year | 42 | €32,492 | €59,818 | +€27,325 | +84.1% |
| Financial debts | 43 | €5,000 | €5,000 | = | 0.0% |
| Credit institutions | 430/8 | €5,000 | €5,000 | = | 0.0% |
| Trade debts | 44 | €16,850 | €26,535 | +€9,685 | +57.5% |
| Suppliers | 440/4 | €16,850 | €26,535 | +€9,685 | +57.5% |
| Taxes, remuneration and social security | 45 | €81,776 | €118,967 | +€37,191 | +45.5% |
| Taxes | 450/3 | €54,842 | €93,818 | +€38,976 | +71.1% |
| Remuneration and social security | 454/9 | €26,934 | €25,148 | -€1,785 | -6.6% |
| Other amounts payable | 47/48 | €47,325 | €254,719 | +€207,394 | +438% |
| Remuneration, social security and pensions | 62 | €316,043 | €309,012 | -€7,031 | -2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,766 | €99,401 | +€51,635 | +108% |
| Other operating charges | 640/8 | €33,586 | €32,856 | -€730 | -2.2% |
| Non-recurring operating charges | 66A | - | €0 | +€0 | |
| Gross operating margin | 9900 | €515,491 | €516,991 | +€1,500 | +0.3% |
| Operating profit (loss) | 9901 | €118,097 | €75,723 | -€42,374 | -35.9% |
| Financial income | 75/76B | €13,813 | €14,978 | +€1,165 | +8.4% |
| Recurring financial income | 75 | €13,813 | €14,978 | +€1,165 | +8.4% |
| Financial charges | 65/66B | €1,510 | €8,183 | +€6,673 | +442% |
| Recurring financial charges | 65 | €1,510 | €8,183 | +€6,673 | +442% |
| Profit (loss) for the period before taxes | 9903 | €130,400 | €82,518 | -€47,882 | -36.7% |
| Income taxes | 67/77 | €29,369 | €17,801 | -€11,568 | -39.4% |
| Profit (loss) for the period | 9904 | €101,031 | €64,717 | -€36,314 | -35.9% |
| Profit (loss) for the period to be appropriated | 9905 | €101,031 | €64,717 | -€36,314 | -35.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.